深耕零基预算改革筑牢财力根基 会议强调，要坚持"业财联动、零基预算、科学评估、倒逼改革"原则，抓紧抓实收入支出"两个端口"、 增收节支"两条战线"。要着力增强产业造血功能，加力推进产业税源培植、国有"三资"盘活等各项工 作，强化高质量项目谋划，积极争取并用好上级政策性资金，推动更多重大项目、示范试点落户广州， 提升财政内生增长动力。要科学确定财政资金安排的"时、度、效"，重点保障刚性支出，优先向产业创 新等重点领域倾斜，确保财政资金精准用于发展关键处和民生最急需上。要落实"过紧日子"要求，推动 资源共享共用，大力压减行政运行经费，加强政府投资项目建设和运维成本控制，提升行政机关履职效 能。要深入实施"城市合伙人"计划，吸引更多社会力量参与城市建设、公共服务、品牌活动等，在城企 双向奔赴中更好实现城市运营降本增效。 会上，市财政局总结今年财政运行管理情况，提出明年预算编制工作思路。市领导张锐、李名扬，以及 市直有关单位、各区政府负责同志参加。 相关附件 为广州高质量发展提供坚实支撑 9月26日下午，广州市召开全面深化零基预算改革暨2026年预算编制会议，对零基预算改革和明年预算 编制工作进行再动员、再部署。市长 ...

张崇和指出，当前，党和国家将财务审计工作摆在更加突出的位置。习近平总书记强调，严肃财经纪律，把各方面 资金管好用好，要看好"钱袋子""账本子"。党的二十届三中全会通过的《中共中央关于进一步全面深化改革、推进中 国式现代化的决定》，对深化财税体制改革、健全预算制度作出重要部署。中办、国办出台《关于进一步加强财会 监督工作的意见》，对规范财务管理、提高会计信息质量、维护财经纪律等提出了明确要求。这些都是做好财务工 作的基本遵循。 张崇和在讲话中表示，过去一年，中国轻工联、总社积极落实党中央决策部署，全面加强会社财务管理，提升服务 效能，推动全系统财务审计工作高质量发展。 财务管理持续增强。深化零基预算改革，科学编制全年预算，深挖业务增长点，建立集中采购机制，优化合并会 议，推动公用支出持续下降，"三公"经费始终保持零增长。精准预测资金需求，拓展存款渠道，优化存款结构。分 类梳理往来账，定期清理课题经费，核销长期挂账资金，盘活历史沉淀资金，推动资金效益提升。全面清查固定资 产，实现固定资产动态赋码管理，形成可复制可推广的有益经验。指导总社下属企业，因利设业，因业用人，有效 提升盈利水平。加强下属企业年度绩效考核，有 ...

长沙市本级2026年预算编制暨零基预算改革工作推进会9月19日召开，就2026年市本级预算编制工 作进行再推进、再部署。市委常委、常务副市长彭华松，市人大常委会副主任李伟群，副市长钱丽霞出 席会议。 近年来，全市深化零基预算改革取得了阶段性成果，编审体系更加健全，支出保障更加有力，改革配套 更加完备，绩效引领更加突出，监督合力更加强大，形成具有鲜明特色的"长沙经验"。 彭华松强调，全市上下必须认清形势、凝聚共识，把准改革指向、顺应发展需要，科学推进预算编制。 要直面新挑战，抓实财政工作，算好账、理好财，真正发挥财政资金"四两拨千斤"的作用。要把准新要 求，坚持以零基预算改革为牵引，做好预算编制，全面提升财政工作效能和资金效益。 李伟群强调，相关部门要强化改革共识与零基导向，彻底破除"路径依赖"；加强政策清理与项目管理， 切实提升编制质量；聚焦关键环节强化协同，广泛凝聚工作合力。 ...

【大河财立方消息】9月12日，国务院新闻办公室举行"高质量完成'十四五'规划"系列主题新闻发布会，介 绍"十四五"时期财政改革发展成效。 "十四五"时期 国家财政实力大大增强 财政部部长蓝佛安介绍，"十四五"时期，国家财政实力大大增强，收入"蛋糕"越来越大，全国一般公共预算收 入预计达到106万亿元，比"十三五"时期增加17万亿元，增长约19%。支出强度前所未有，全国一般公共预算 支出五年预计超过136万亿元，比"十三五"时期增加26万亿元，增长24%，更多"真金白银"投向了发展大事和 民生实事。 未来财政政策发力空间依然充足 蓝佛安介绍，财政政策统筹考虑防风险和促发展，始终留有后手，未来财政政策发力空间依然充足。下一步 财政部门将继续保持政策的连续性、稳定性，增强灵活性、预见性，加强对形势的前瞻研判，做好政策储 备，主动靠前发力，为经济社会高质量发展贡献财政力量。 我国政府负债率处于合理区间 风险安全可控 蓝佛安介绍，截至2024年末，我国政府全口径债务总额为92.6万亿元，包括国债34.6万亿元、地方政府法定债 务47.5万亿元、地方政府隐性债务10.5万亿元，政府负债率为68.7%。同时，我国政府债务对 ...

本文字数：2358，阅读时长大约4分钟 作者 |第一财经 陈益刊 在财政收支矛盾不断加大的背景下，地方政府纷纷深化零基预算改革，借此打破财政支出固化格局，提 高财政资金使用效益。 近日，山东省人民政府办公厅发布《山东省深化零基预算改革方案》，提出当地零基预算改革16项重点 任务，希望用三至五年时间来逐步打破当地财政支出固化格局，提升预算管理质效，增强财政统筹平衡 和可持续发展能力。 2025.09.04 自去年中央提出深化零基预算改革以来，目前已有江苏、浙江、湖南、吉林、宁夏、内蒙古、甘肃、江 西、安徽、辽宁、山东等十多个省份公开发布当地深化零基预算改革文件，而更多的省份实际已经开展 这项改革。 为何地方密集推进零基预算改革？目前地方具体改革方案中有哪些看点？ 改革力度加大 预算体现国家的战略和政策,反映政府的活动范围和方向。目前中国政府一年预算支出规模已经超过50 万亿元，而其中大部分实际由地方政府支出。现行的预算编制，主要采取的是基数预算，也叫增量预 算，以部门单位上年度预算收支为基数，然后适度增长。基数预算的优点是保持了预算收支的连续性， 工作量小，易于操作；但也会造成财政支出固化，影响财政资源配置和资 ...

Core Viewpoint - Local governments in China are intensifying zero-based budgeting reforms to address the growing fiscal imbalance and improve the efficiency of public fund utilization [2][4]. Group 1: Background and Rationale - The current budgeting system in China primarily uses incremental budgeting, which leads to a rigid fiscal structure and inefficient resource allocation [4][5]. - Economic downturns, tax reductions, and a sluggish real estate market have exacerbated fiscal challenges for local governments, prompting the need for reform [4][5]. - The central government has officially endorsed zero-based budgeting reforms, highlighting its importance in the 2023 government work report [4][5]. Group 2: Key Features of Zero-Based Budgeting Reforms - The Shandong Provincial Government has proposed a comprehensive zero-based budgeting reform plan, aiming to eliminate expenditure baselines and start all budget items from zero [6][9]. - Other provinces, such as Anhui, are expanding the scope of zero-based budgeting to include public services and social welfare sectors, marking a significant upgrade to previous reforms [7][9]. - The prioritization of expenditures focuses on ensuring basic livelihood, salary payments, and operational costs, referred to as the "three guarantees" [9][10]. Group 3: Implementation Challenges and Strategies - A major challenge in implementing zero-based budgeting is the lack of established expenditure standards, which many provinces are working to develop [11]. - For instance, Hunan Province is advancing the construction of a fiscal expenditure standard system to serve as a foundational basis for budget arrangements [11]. - The gradual implementation of zero-based budgeting is encouraged, with plans for pilot programs in various regions starting from 2025 to 2026, leading to a full rollout by 2027 [11].

Core Viewpoint - The article discusses the increasing implementation of zero-based budgeting reforms by local governments in China to address the rigid fiscal expenditure patterns and improve the efficiency of budget management [1][2][3]. Group 1: Background and Motivation - Local governments are facing significant fiscal revenue and expenditure contradictions due to economic downturns, tax reductions, and a sluggish real estate market, prompting the need for budgetary reforms [2][3]. - The central government has emphasized the importance of zero-based budgeting in recent policy discussions, including its inclusion in the government work report [2][3]. Group 2: Reform Implementation - The Shandong Provincial Government has introduced a comprehensive zero-based budgeting reform plan, aiming to eliminate expenditure baselines and start all budget preparations from zero [4][5]. - Other provinces, such as Anhui, are also advancing their zero-based budgeting initiatives, expanding the scope to include various sectors like education and healthcare [4][5]. Group 3: Prioritization and Management - Local governments are prioritizing basic livelihood protections, debt repayments, and essential operational expenditures in their budgeting processes [5][6]. - Shandong's reform includes a "four lists" management system to categorize and prioritize expenditures based on urgency and importance, enhancing the scientific allocation of resources [6][7]. Group 4: Challenges and Future Directions - The implementation of zero-based budgeting faces challenges, particularly in establishing a comprehensive expenditure standard system [6][7]. - Some provinces are gradually rolling out pilot programs for zero-based budgeting, with plans for broader implementation by 2027 [7].

Core Viewpoint - Jiangsu Province's fiscal performance in the first seven months of 2025 shows a slight increase in both revenue and expenditure, indicating a focus on enhancing fiscal management and supporting economic development [1]. Fiscal Performance - General public budget revenue reached 680.139 billion yuan, a year-on-year increase of 1.5% [1] - General public budget expenditure totaled 834.365 billion yuan, a year-on-year increase of 2%, achieving 54% of the annual budget, which is 0.5 percentage points faster than the same period in 2024 [1]. Resource Allocation - The province has intensified fiscal resource coordination, prioritizing key areas through zero-based budgeting reforms and optimizing expenditure structures [2]. - Social spending amounted to 649.925 billion yuan, accounting for 77.9% of total public budget expenditure, with significant growth in education (5.5%), social security (6.8%), health (12.5%), and housing security (5.2%) [2]. Investment and Innovation - Special funds of 28.3 billion yuan were allocated for transportation projects, including major rail and waterway construction [2]. - Over 2 billion yuan was allocated to support manufacturing innovation and digital transformation initiatives [2]. Support for Foreign Trade and Employment - The province implemented measures to stabilize foreign trade and employment, including financial support for trade exhibitions and export credit insurance [3]. - A total of 10.032 billion yuan was reduced in unemployment insurance fees to alleviate operational costs for businesses [3]. Market Vitality Initiatives - Jiangsu's fiscal policies have been designed to stimulate market activity, including the provision of interest subsidies and loans to small and micro enterprises [4]. - The province launched consumption promotion policies, distributing 4.79 billion yuan in lottery vouchers to boost consumer spending [4]. Financial Group Formation - The establishment of the Jiangsu National Financial Investment Group aims to enhance the province's financial landscape and strengthen fiscal capacity [5]. Direct Financial Support - A new implementation plan for direct financial support to enterprises has been established, allowing for rapid access to funds without application requirements [6]. Governance and Management Improvements - Jiangsu is advancing fiscal management reforms, including zero-based budgeting and enhanced digital platforms for real-time financial data monitoring [7]. - The province is also working on legislative measures to improve financial supervision and performance evaluation systems [7].

Core Viewpoint - The meeting held on August 22 in Shenyang focused on advancing comprehensive reform in Liaoning province, emphasizing the importance of responsibility and urgency in implementing key reform tasks to drive the province's revitalization [1] Group 1: Reform Objectives - The provincial reform system is urged to enhance responsibility and urgency, adopting a systematic and problem-oriented approach to promote reforms across various fields [1] - Key reform tasks include establishing mechanisms to support low-altitude economy development, deepening zero-based budgeting reform, and reforming the development zone system [1][1] - The meeting highlighted the importance of advancing significant national-level reform pilots and enhancing the effectiveness of reforms to provide strong momentum for Liaoning's comprehensive revitalization [1] Group 2: Implementation Strategies - The meeting called for solid progress in landmark reform tasks and emphasized the need for improved overall design, supporting systems, and organizational efforts [1] - There is a focus on learning from advanced regions' experiences to accelerate the formation of reform outcomes that are distinctive to Liaoning [1] - The meeting stressed the importance of holding reform responsibilities accountable and leveraging the roles of various reform offices and leading departments to ensure the implementation of reform tasks [1]

Core Viewpoint - The zero-based budgeting reform is crucial for enhancing the efficiency of fund utilization and strengthening resource coordination in Shuozhou City [1][2] Group 1: Zero-Based Budgeting Reform - The Shuozhou City Finance Bureau is implementing the zero-based budgeting reform by starting all expenditures from a zero base, breaking the traditional "base + growth" model [1] - The 2025 budget prioritizes essential expenditures, particularly the "three guarantees" (basic livelihood, education, and healthcare), while significantly reducing non-essential spending [1] Group 2: Performance-Driven Approach - The reform emphasizes performance evaluation, integrating budget monitoring, review, and performance assessment into a complete cycle to ensure funds are allocated effectively [2] - The Finance Bureau aims to enhance the scientific and precise nature of budget preparation, optimizing fiscal resource allocation to support high-quality economic and social development in the city [2]